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A query was raised regarding the VAT implications when a land swap contract for future construction is judicially rescinded. The DGT ruled that the return of the land does not constitute a new taxable supply, but rather a resolution that requires the rectification of the initial tax treatment.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido.
La resolución de la permuta no constituye una entrega de bienes, sino un supuesto de modificación de la base imponible. La sociedad debe rectificar las cuotas repercutidas por el pago anticipado mediante la expedición de una factura rectificativa. Esta rectificación debe regularizarse en la declaración-liquidación del periodo correspondiente o en los posteriores hasta un año después. Asimismo, la sociedad tiene la obligación de reintegrar las cuotas inicialmente repercutidas a los propietarios originales.
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